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  3. Revenue & Taxation Code
  4. Div. 2
  5. Part 31

Part 31
Diesel Fuel Tax Law

Chapters

1
General Provisions and Definitions
Sections 60001–60049.1
2
Imposition of Tax
Sections 60050–60064
3
Exemptions
Sections 60100–60108
4
Interstate Users
Sections 60110–60128
4.5
International Fuel Tax Agreement
Section 60130
5
Licenses
Sections 60131–60190
6
Determinations and Payments
Sections 60201–60366
7
Collection of Tax
Sections 60401–60496
8
Overpayment and Refunds
Sections 60501–60581
9
Administration
Sections 60601–60637
10
Distribution of Proceeds
Sections 60651–60654
11
Violations
Sections 60701–60709
 



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Location: https://california.public.law/codes/revenue_and_taxation_code,_division_2,_part_31

Blank Outline Levels

The legislature occasionally skips outline levels. For example:

(3) A person may apply [...]
(4)(a) A person petitioning for relief [...]

In this example, (3), (4), and (4)(a) are all outline levels, but (4) was omitted by its authors. It's only implied. This presents an interesting challenge when laying out the text. We've decided to display a blank section with this note, in order to aide readability.

Trust but verify.

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